2016 New York Laws
TAX - Tax
Article 23 - (Tax) METROPOLITAN COMMUTER TRANSPORTATION MOBILITY TAX
806 - Procedural provisions.

  806.  Procedural provisions. (a) General. All provisions of article
  twenty-two of this chapter will apply to the provisions of this  article
  in the same manner and with the same force and effect as if the language
  of article twenty-two of this chapter had been incorporated in full into
  this  article  and  had  been  specifically  adjusted  for and expressly
  referred to the tax imposed by this article, except to the  extent  that
  any provision is either inconsistent with a provision of this article or
  is not relevant to this article. Notwithstanding the preceding sentence,
  no  credit against tax in article twenty-two of this chapter can be used
  to offset the tax due under this article.
(b) Combined Filings. Notwithstanding any  other  provisions  of  this
  article:
(1)  The  commissioner  may  require  the  filing of a combined return
  which, in addition to the return  provided  for  in  subsection  (b)  of
  section  eight hundred four of this article, may also include any of the
  returns required to be filed by a taxpayer pursuant to the provisions of
  section six hundred fifty-one of this chapter and which may be  required
  to  be filed by such taxpayer pursuant to any local law enacted pursuant
  to the authority  of  article  thirty,  thirty-A  or  thirty-B  of  this
  chapter.
(2)  Where  a  combined  return  is  required, and with respect to the
  payment of estimated tax, the commissioner may also require the  payment
  to  it  of  a  single  amount which shall equal the total of the amounts
  (total taxes less any credits or refunds) which would have been required
  to be paid with the returns or in payment of estimated tax  pursuant  to
  the  provisions of this article, the provisions of article twenty-two of
  this chapter, and  the  provisions  of  local  laws  enacted  under  the
  authority of article thirty, thirty-A or thirty-B of this chapter.
(3)  Notwithstanding  any  other law to the contrary, the commissioner
  may require that all filings of forms or returns under this article must
  be  filed  electronically  and  all  payments  of  tax  must   be   paid
  electronically.